Goods and Services Tax

regarding registration
Query (Issue) Started By: – manish kataria Dated:- 10-1-2017 Last Reply Date:- 11-1-2017 Goods and Services Tax – GST
Got 2 Replies
GST
We are assessed under UPVAT Central Excise and Service Tax. We have been issued provisional ID from VAT Department and Central Excise Department. I understand that I have to register with only one provisional ID. Now the problem is that since wrong PAN was registered in UPVAT we have not proceeded with the provisional Id of VA

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To ensure implementation of GST by 1st April, 2017, Central Board of Excise & Customs (CBEC) has initiated the process of migration of its existing Central Excise/Service Tax assessees to GST from 9th January, 2017. A 24×7 Helpdesk (Through Toll-Free number and Email) started for the purpose
GST
Dated:- 10-1-2017

Central Board of Excise & Customs (CBEC) has initiated the process of migration of its existing CENTRAL EXCISE/SERVICE TAX assessees to GST with effect from 9th January, 2017.
As part of its efforts to ensure implementation of GST by 1st April, 2017, CBEC has taken steps to ensure that its existing taxpayers are migrated to GST in a simple, user-friendly and smooth manner. Once the existing registered Taxpayers (bot

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in the ACES Portal www.aces.gov.in
CBEC has made available a 24×7 HELPDESK (TOLL-FREE NO 1800-1200-232, EMAIL: cbecmitra.helpdesk@icegate.gov.in) for the purpose of assisting existing CENTRAL EXCISE/SERVICE TAX assessees. GSTN also has a HELP DESK number: 0124-4688999 and GSTN email address is: help@gst.gov.in A Step-by-Step Taxpayers User guide for Migration is available at www.aces.gov.in and at www.cbec.gov.in
CBEC is also sending Emails/recorded telephonic messages to all registered CENTRAL EXCISE / SERVICE TAX assessees requesting them to migrate to GST. Outreach programmes such as Awareness Workshops/ Training for CENTRAL EXCISE/SERVICE TAX assessees are being organized all over India at the Commissionerates and Divisional offices

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EVIDENCE UNDER MODEL GST LAW
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 10-1-2017

Evidence
The adjudication procedure in tax matters are not of a elaborate one and only summary nature of trial. However the evidence plays a vital role in this procedure. A show cause notice issued by the authority is to enclose the documents/information relied on by him to the assessee. Likewise the assessee, while giving reply to the show cause notice, along with the reply he is to submit documents as evidence in support of his defence. If the evidences put forth by the assessee have not been taken by the adjudicating authority, then it will amount to violation of the principles of Natural Justice. The authorities may presume certain documents as to evidence to this case. The Goods and Services Tax Act, 2016 (Model law) ('Act' for short) provides for the admissibility of certain documents as evidence and also the provisions for presumption as to documents in ce

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uts as document
The explanation to Section 126 defines the term 'computer' as any device that receives, stores and processes data, applying stipulated processes to the information and supplying results of these processes and includes the hard disc thereof or a mirror image of hard disc thereof.
Section 126(3) provides that where over any period, the functioning of storing or processing information for the purposes of any activities regularly carried on over that period was regularly performed by that computers, whether-
* by a combination of computers operating over that period; or
* by different computers operation in succession over that period; or
* in any other manner involving the successive operation over that period, in whatever order, of one or more computers and one or more combinations of computers,
all the computers used for that purpose during that period shall be treated for the purposes of Section 126 as constituting a single computer and references in this Secti

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on of the document or the accuracy of the contents; and
* the information contained in the statement reproduced or is derived from information supplied to the computer in the ordinary course of the said activities.
Certificate as evidence
Section 126(4) provides that in any proceedings under this Act and the rules made there under where it is desired to give a statement in evidence by virtue of this Section, a certificate doing any of the following things-
* identifying the document containing the statement and describing the manner in which it was produced;
* giving such particulars of any device involved in the production of that document as may be appropriate for the purpose of showing that the document was produced by a computer;
* dealing with any of the matters to which conditions mentioned in Section 126(2) relate, and purporting to be signed by a person occupying a responsible official position in relation to the operation of the relevant device or the management of t

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ion as to documents in certain cases
Section 125 provides that where any document-
* is produced by any person under the Act or any other law; or
* has been seized from the custody or control of any person under the Act or any other law; or
* has been received from any place outside India in the course of any proceedings under the Act or any other law
and such documents is tendered by the prosecution in evidence against him or any other person who is tried jointly with him, the court shall-
* unless the contrary is proved by such person, presume-
* the truth of the contents of such document;
* that the signature and every other part of such document which purports to be in the handwriting of any particular person or which the Court may reasonable assume to have been signed by, or to be in the handwriting of, any particular person, is in that person's handwriting, and in the case of a document executed or attested, that it was executed or attested by the person by whom it

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“MIGRATION TO GST” – Assistance for transition
By: – Bimal jain
Goods and Services Tax – GST
Dated:- 10-1-2017

Dear Professional Colleague,
“MIGRATION TO GST” – Assistance for transition
Enrolment of existing registrants in indirect taxes was made open for the assessees presently registered with State Tax or VAT in Puducherry, the first in the Country (along with Sikkim), from November 8, 2016. On the same day, GST System Portal 'www.gst.gov.in' (“GSTN Portal”) was launched by the Government of India. Since then, the migration process is going on full swing in different States as per the enrolment schedule provided by the GSTN (as amended).
As an endeavour to see early light of GST, the Central Board of Excise and Customs (“the CBEC”), has created a separate tab, titled: MIGRATION TO GST, on the CBEC website: www.cbec.gov.in. The new tab contains 5 documents/letters, marking migration of existing Central Excise/ Service tax assesses to GST, as one of the prior

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/Luxury Tax/ Entry Tax/ Entertainment Tax) and has already initiated this process of migration, then no further action is required to be taken in terms of the Guidance Note by such assessee as a Central Excise/Service Tax assessee.
* In order to migrate to GST, an assessee needs to have a provisional ID and password. These details can be obtained by logging into ACES portal (www.aces.gov.in) and also being obtained from GSTN and assessee may periodically log in to see their status.
* Provisional IDs would be issued to only those assessees who have a valid PAN associated with their registration.
* In case the Central Excise or Service Tax registration does not have a valid Income Tax PAN number, the assessee needs to obtain the PAN number and update his registration details on to ACES portal before he can be migrated to GST.
* An assessee may not be provided a Provisional ID in the following cases:
* The PAN associated with the registration is not valid.
* The PAN is registe

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CBEC Helpdesk at either 1800-1200-232 or email at cbecmitra.helpdesk@icegate.gov.in
Release of GST Book (3rd Edition) titled "GUIDE TO REVISED MODEL GST LAW (With Draft Rules on Registration, Payment, Invoice, Returns and Refund)"
We are pleased to announce release of our Handbook on Goods and Services Tax, titled, "GUIDE TO REVISED MODEL GST LAW (With Draft Rules on Registration, Payment, Invoice, Returns and Refund)” [3rd Edition].
This Guide to Revised Model GST Law, containing gist of all the provisions of the Model GST Law and the Draft Rules, at one place, will definitely be a building block for smooth sailing towards GST.
KEY FEATURES OF THE BOOK
* Highlights of changes in Revised Model GST Law for easy understanding
* Constitutional Amendments and likely date of GST implementation
* GST – Need & Necessity, Overview and Model for India
* Discussion/analysis on Revised Model GST Law along with its comparison with First Model GST Law
* Analysis of me

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TRANSITIONAL PROVISIONS-PART-XII
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 10-1-2017

GST DAILY DOSE OF UPDATION BY CA PRADEEP JAIN
TRANSITIONAL PROVISIONS-PART-XII
197. Transitional provisions for availing Cenvat credit in certain cases
This provision has been added to as to provide for treatment of such cenvat which was reversed before the appointed day due to non-payment of consideration within a period of 3 months. This provision states that in such situation such credit can be reclaimed provided that the taxable person has made the payment of the consideration for that supply of services within a period of three months from the appointed day.
This provision may be a welcome step but it's also difficult

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Returns under revised GST Law
By: – Sanjeev Singhal
Goods and Services Tax – GST
Dated:- 9-1-2017

There are number of returns prescribed under GST law. Different returns are prescribed with due date of filing . We will discuss all provision of various return to be filed one by one.
Statement of outward Supply [ Section-32]
* A registered taxable person shall furnish electronic statement of the details of outward supplies of goods and services for the tax period on or before the 10th of succeeding tax period other than the following :
* Input service distributor
* Non resident taxable person
* Taxable person u/s 9 [ Composition Scheme ]
* Person who is deducting at source
* Person collecting tax at source
The “Detail of Outward supplies” shall include invoice, debit notes, credit notes and revised invoices issued during tax period.
Every RTP who has been communicated the details under section 33[3] and Section 33[4] by recipient of supplies , can either

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istributor
* Non resident taxable person
* Taxable person u/s 9 [ Composition Scheme ]
* Person who is deducting at source
* Person collecting tax at source
Return shall be filed in GSTR -2 after the end of 10th day but before 15th day of the following month from the end of tax period.
Every RTP who has furnished the detail under point no.1 and remain unmatched u/s 37 and 38 shall rectify the error and omission and shall pay interest on short payment of tax, if any.
No rectification for point no. 1 shall be allowed after furnishing the return u/s 34 for the month of September following the end of financial year or furnishing the annual return which ever is earlier.
Returns [ Section- 34 ]
* A registered taxable person shall furnish the return electronically of inward and outward supplies of goods and / or services , input tax credit, tax payable , tax paid and other particular as may be prescribed other than the following person:
* Input service distributor
* Non

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ods and/ or services.
Subject to the provision of Section 32 and 33, if any taxable person after furnishing return under point no. 1 ,2 and 4 find any error or omission, he may rectify the omission or error in the return of the month or quarter subject to the payment of interest . But the above error or omission shall not form finding of Audit, Inspection, scrutiny or enforcement .
Provided , no rectification shall be allowed after furnishing the return u/s 34 for the month of September following the end of financial year or furnishing the annual return which ever is earlier
First Return [ Section 35 ]
Every RTP who has made outward supply in the period between the date of liability to date of registration shall file the first return after grant of registration .
Claim of input tax credit and provisional acceptance [ Section 36]
Every RTP shall claim input tax credit as per the condition and restriction thereof on self assessed basis and take credit in his electronic credit l

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onding reduction in input tax credit by recipient
* For duplication of claim for reduction in tax liability
* Above claim will be matched and accepted shall be communicated to supplier and recipient. If outward tax liability found to be excess of reduction in input tax credit shall be informed to both.
* If the discrepancy has not been rectified by recipient in his return within month , the amount shall be added to the outward tax liability of supplier. This addition shall be along with interest u/s 45.
* If the credit note is accepted and corresponding reduction is done by recipient in his return . Interest shall be refunded to supplier .
Annual Return [ Section 39 ]
* Every RTP except the following shall furnish annual return on or before 31st December in GSTR -9 following the end of financial year.
* Input service distributor
* Non resident taxable person
* Casual Taxable Person
* Person who is deducting at source
* Person collecting tax at source
Every RTP w

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TRANSITIONAL PROVISIONS-PART-XI
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 9-1-2017

GST DAILY DOSE OF UPDATION BY CA PRADEEP JAIN
TRANSITIONAL PROVISIONS-PART-XI
188. Taxability of supply of services in certain cases
This is a newly added section to provide for taxation for such instances of service provision where the point of taxation was occurring before the appointed day. It states that in cases where the point of taxation lies before the appointed day then the tax will be applicable as per the earlier law. In the old draft, this was non-existent and this has been added to bring more clarity in situations where point of taxation comes into play. Situations like taxation on advances and subsequent adjustme

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ation lies before the appointed day in respect of supply of goods then tax will be payable on such supply in accordance with the earlier law.
191. Provision for transfer of unutilized Cenvat Credit by taxable person having centralized registration under the earlier law
Another section has been added keeping in view that many concerns have taken the centralized registration in respect of their units and were availing the cenvat at a single premise and were filing a consolidated return in respect of all such units. Now under GST regime, the registration is to be taken separately for each state. The old draft was silent on the treatment of cenvat balance which was lying with them but was pertaining to various units. Thus it was not clear how

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Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03.
22/2017-State Tax Dated:- 9-1-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
KERALA STATE GOODS AND SERVICES
TAXES DEPARTMENT
NOTIFICATION No. 22/2017-State Tax
No. C1-21187/2017.
Thiruvananthapuram, 9th January 2017.
Subject: Extension of time limit for intimation of details of stock held on the date

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Step by Step Guide for GST Enrolment for existing Central Excise / Service Tax Assessees
GST
Dated:- 7-1-2017

All existing Central Excise and Service Tax assessees will be migrated to GST starting 7th January 2017. To migrate to GST, assessees would be provided a Provisional ID and Password by CBEC.
Provisional IDs would be issued to only those assessees who have a valid PAN associated with their registration. An assessee may not be provided a Provisional ID in the following cases:
a. The PAN associated with the registration is not valid
b. The PAN is registered with State a Tax authority and Provisional ID has been supplied by the said State Tax authority.
c. There are multiple CE/ST registrations on the same PAN in a State. In this case only 1 Provisional ID would be issued for the 1st registration in the alphatebical order provided any of the above 2 conditions are not met.
The assessees need to use this Provisional ID and Password to logon to the GST Common Porta

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Here to view your Provisional ID and Password to access GSTN common portal.
“As per the draft provisions of Goods and Services Tax (GST) law to be implemented by 1st April 2017, every person
registered under Central Excise/ Service Tax is provisionally provided GSTIN (Goods and Services Tax Identification
Number) called as Provisional ID. Using this Provisional ID (User Login) and the provisional password, they are
required further to login to the Common Portal of GST namely www.gst.gov.in maintained by GSTN and enroll
themselves for regularizing their registration under GST.”
SDR
Copyright information 2007
ĽOV CENTRAL
CUSTOMS DIA
CENTRAL BOARD OF EXCISE AND CUSTOMS
DARD
OF
EXCISE
Ministry of Finance – Department of Revenue
PRA
REF
REG
Service Tax GSTN Provisional Credentials
GOVTS1
GST Provisiona
Service Tax Registration
Number
Provisional ID for GST awaited
Provisional Password awaited
Complete Amend Registartion
View Non Assessee
Amend Registartion
Vie

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OF EXCISE AND CUSTOMS DIA
Ministry of Finance Department of Revenue
men
SDR
PRA
REF
Service Tax GSTN Provisional Credentials
REG
HELP
RET
REP
Logged in arp_st_105
Sign Out
GST Provisional ID Credentials Details of the Assessee
Service Tax Registration
Number
GOVTS1197XSD001
Provisional ID for GST awaited
Provisional Password awaited
Your provisional ID and password is awaited from
GSTN to complete the registration requirements.
Only registered assessees with a valid PAN number
Next step would be migrated to GST. So check your
registration details.
In case of any clarifications about the Provisional ID or Provisional Password ((including non-availability thereof)
please contact CBEC Mitra Helpdesk: Toll Free: 1800 1200 232 :: email id:cbecmitra.helpdesk@icegate.gov.in
Once you have obtained the Provisional ID and Password, logon to the GST Common Portal
(https://www.gst.gov.in) using this ID and Password.
The GST Common Portal has made avilable a manual on h

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Migration of existing Central Excise/Service Tax Assessees to GST
GST
Dated:- 7-1-2017

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE & CUSTOMS
NORTH BLOCK, NEW DELHI-110001
F.No.IV(33)16/2016-Systems
Tel. : +91-11-23092628 Fax : +91-11-23092346
Dated the 6th January, 2017
Sub: reg.
As you are aware, the draft Model GST Laws and Rules have been placed in the public domain and CBEC is making all efforts for smooth implementation of GST by 1 st April, 2017. One of the priority tasks in this regard is the migration of existing CENTRAL EXCISE/SERVICE TAX Assessees to GST.
2.  As per Sec 166 of the draft CGST Act read with relevant rules, every Central Excise / Service Tax assessee having a valid PAN shall be granted registration under GST regime on a provisional basis. For such assesses, GSTN shall generate provisional IDs and communicate the same to the assesses through CBEC for migration to the GST regime. The Director

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ich may be shared to them at your level.
4.  I would urge that you bestow your personal attention on this very important task and suitably guide the jurisdictional assessees to migrate to GST well in time. Your personal involvement and monitoring would enable seamless migration of existing Central Excise/Service Tax assessees to GST by end of January, 2017.
With best wishes,
Yours Sincerely
(S. Ramesh)
ANNEXURE A – GUIDANCE NOTE FOR DEPT. OFFICERS
Procedure of migration of existing Central Excise and Service tax assessees to GST
The roll out of Goods and Services Tax (GST) is scheduled from 01.04.2017. The taxes of Central Excise and Service Tax would be subsumed in the GST. So a current Central Excise/ Service Tax taxpayer would need to migrate to GST, provided the taxpayer has not initiated such action as a VAT/Luxury Tax/Entry Tax/Entertainment Tax assesse under STATE COMMERCIAL TAX Dept.
(2) Legal provisions for migration to GST:
Section 166 of the Draft Model GST Law

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sword would be available to assessees individually by logging into ACES portal (www.aces.gov.in). This is to ensure the confidentiality of the log in details. The assessee may periodically log in to see their status.
(5) After the issue of the provisional ID and password, assessees will haveto log into GSTN portal (www.gst.gov.in) to fill up the required details and upload the supporting documents. After providing the requisite details, a ARN (Application Reference Number) would be communicated to the assessee by GSTN. Once an assessee has the ARN, she would migrate to GST on the scheduled GST roll out date with issue of Provisional Certificate.
(6) The details filled up by assessee (including VAT assessees) would be made available to jurisdictional officers via ACES (or through new CBEC-GST portal under development) for next steps as per the legal position.
(7) In case the Central Excise or Service Tax registration does not have a valid income tax PAN number, the assessee needs to

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re details regarding migration are available on www.cbec.gov.in or www.aces.gov.in
In case of any difficulty or query, assessees may contact the following helpdesk numbers:
CBEC : 1800-1200-232.
GSTN: 0124 – 4688999
Assessees can also email at cbecmitra.helpdesk@icegate.gov.in.
 
ANNEXURE B
Communication to the Central Excise/Service Tax Taxpayers on migration to GST
Dear Central Excise/Service Tax Taxpayers,
Greetings from Central Board of Excise and Customs (CBEC). We thank you for your duty/tax payments which have contributed to Nation building.
As you are aware, roll out of Goods and Services Tax (GST) is scheduled from 01.04.2017. The taxes of Central Excise and Service Tax would be subsumed in the GST. So as a Central Excise/Service tax taxpayer you need to take certain action to migrate to the GST regime.
In case you are also registered with State Commercial Tax dept (VAT/Luxury Tax/Entry Tax/Entertainment Tax), you may have already initiated this process of migr

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portal before you can be migrated to GST.
You may visit www.cbec.gov.in or www.aces.gov.in to know more about the process of migration to GST.
In case of any difficulty or query, please contact your jurisdictional Central Excise/Service Tax officers or call the following helpdesk numbers:
CBEC : 1800-1200-232.
GSTN: 0124 – 4688999
You can also send us mail at cbecmitra.helpdesk@icegate.gov.in.
We in CBEC would like to assure you of the appropriate guidance and assistance in your smooth migration to GST and awaiting prompt action from your side.
=============
Document 1
HEG No Location Code State Name Business Nam
GSTN generates
Provisional ID
and Password
GSTN generates ARN number. Assessee:
status marked as MIGRATED. To be marked
ACTIVE on appointed day,
Provisional ID
certificate issued to
Assesser
Assessee data sent to Tax
Authority for verification
Post Approval, GSTIN is
issued (Form 6)
Document 2
HEG No Location Code State Name Business Nam
GSTN generates
Pr

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Taxability of supply of services in certain cases – TRANSITIONAL PROVISIONS
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 7-1-2017

GST DAILY DOSE OF UPDATION BY CA PRADEEP JAIN
TRANSITIONAL PROVISIONS-PART-XI
188. Taxability of supply of services in certain cases
This is a newly added section to provide for taxation for such instances of service provision where the point of taxation was occurring before the appointed day. It states that in cases where the point of taxation lies before the appointed day then the tax will be applicable as per the earlier law. In the old draft, this was non-existent and this has been added to bring more clarity in situations where point of taxation comes into play. Situations like

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has been stated that where the point of taxation lies before the appointed day in respect of supply of goods then tax will be payable on such supply in accordance with the earlier law.
191. Provision for transfer of unutilized Cenvat Credit by taxable person having centralized registration under the earlier law
Another section has been added keeping in view that many concerns have taken the centralized registration in respect of their units and were availing the cenvat at a single premise and were filing a consolidated return in respect of all such units. Now under GST regime, the registration is to be taken separately for each state. The old draft was silent on the treatment of cenvat balance which was lying with them but was pertaining

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TRANSITIONAL PROVISIONS-PART-IX
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 6-1-2017

GST DAILY DOSE OF UPDATION BY CA PRADEEP JAIN
TRANSITIONAL PROVISIONS-PART-IX
179. Pending refund claims to be disposed of under earlier law
This section provides for the treatment of such refund claims which have been filed before the appointed day in respect of any tax, amount of cenvat credit, duty, tax or interest paid before the appointed day. It provides that all such claims will be disposed off as according the rules laid down in the previous law itself and any refund accruing on such account shall be paid in cash only. Thus no cenvat will be granted against such refund.
Presently, the department is allowing the rebate

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ount of Cenvat credit where the balance of the said amount as on the appointed day has been carried forward under this Act
It is a clarificatory in nature to remove such interpretation of the law which would lead to availing of double benefits i.e. cenvat and refund both. It has been clarified that where any cenvat is carried forward in return, then no refund shall be granted of such cenvat.
We have seen that refund of unutilised credit under Rule 5 of Cenvat credit Rules prescribes the condition that the refund claim should be debited from the cenvat account before filing the claim. This provision has been incorporated recently. But earlier the amount was debited only after sanction of rebate claim so that exact amount is debited in the

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ointed day but for the transactions undertaken before the appointed date. In the old draft, there was no provision for such instances. It is obvious that the refund in respect of goods sold/exported or service provided/exported before the appointed day (majorly in the quarter of Jan-March) under rebate/refund claim will have to be filed after the appointed day. In absence of any specific provision in this regard, litigation could have happened. Thus addition of these provisions is a welcome step. In both the cases, refund claims will be dealt with in accordance of previous laws and refund if any, will be paid fully in cash.
You may visit us at
www.capradeepjain.com
Scholarly articles for knowledge sharing by authors, experts, professi

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HOW WILL GST IMPACT PROVIDERS OF SERVICES (PART-II)(Supply Related Provisions)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 6-1-2017

Meaning and Scope of Supply
'Supply' means:
* all forms of supply of goods and/or services made or agreed to be made for a consideration by a person in the course or furtherance of business,
* Importation of service for a consideration, and
* Services has been specified in schedule I, which shall be considered as a supply even if made without consideration.
The present taxable event under service tax is rendition of services which will no longer be relevant and only one event i.e., 'supply' needs to be tracked. Supply defined in an inclusive manner. Tax is on supply of service therefore even the supply, as prescribed in Schedule-I, is made without consideration is taxable. In the present scenario the service provided without consideration i.e., free service is not taxable.
Specific cases of Supply of

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nhancement, implementation of information technology software.
Hospitality
Supply of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration.
Job-work
Any treatment or process which is being applied to another person's goods.
Common for all Services
* renting of immovable property. i.e., telecommunication tower is immovable property for Telecom Sector etc.
* temporary transfer or permitting the use or enjoyment of any intellectual property right,
* agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act,[ Similar to section 66E(e) of the Finance Act, 1994]
* transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.
Others
Where goods held or used for the purpos

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he present law, and therefore no new conditions are prescribed. However, place of supply rules would need to be evaluated on a case-to-case basis to determine the tax applicability on such services.
The default rule for place of supply for export of service shall be the location of the service recipient, where the address on record of the recipient exists with the exporter. Hence, it will be critical for exporters to ensure that the address of service recipient on record can be established before the authorities on request.
Time of Supply of Services
IGST shall be payable at the earliest of the following dates, namely:
* the date of issue of invoice by the supplier or the last date on which he is required to issue the invoice with respect to the supply, or
* the date on which the supplier receives the payment with respect to the supply.
Transactions between head office and branch offices located outside/inside India
Services provided to overseas branch would not be eligib

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supply to distinct person. Accordingly, IGST would be leviable on such supply.
Domestic / SEZ Supply
For units located in SEZ having operations across India and providing supply of services to customers located across India, the issue would arises as to where to pay GST, and whether this would require splitting of invoices based on various locations of the service provider or the service recipient.
For this purpose, the draft law has prescribed the requirement of determination of the location from where the services are provided and the place of supply of such services, so that GST may be paid to the appropriate government.
In the context of determination of the location from where services are provided, the draft law provides clarity by defining the term “location of supplier of service” and the place of supply of services is determined based on the “location of recipient of service”. With the assistance of these terms, the appropriate location for billing and the type of GST

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TN Govt asks traders to register in GSTN portal
GST
Dated:- 6-1-2017

Chennai, Jan 5(PTI): With the Centre keen on implementing the ambitious Goods and Services Tax across the country, Tamil Nadu government today asked traders to register in the website created by the Goods and Services Tax Network (GSTN).
GSTN has set up www.gst.gov.in and those registered traders should register themselves in the portal, an official release from State government said.
A temporary registration na

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Tax refund to exporters under GST within seven days: Com Min
GST
Dated:- 6-1-2017

New Delhi, Jan 5 (PTI) The Department of Revenue has promised to refund tax claims of exporters within seven days under the new GST regime, thus addressing a major concern of the sector, Commerce and Industry Minister Nirmala Sitharaman said today.
The minister also said that exporters would get interest on the refund if it is delayed beyond two weeks.
Exporters have been demanding ab-initio exemption from payment of taxes under the Goods and Services Tax (GST) regime arguing that delay in refunds often takes months and also results in blocking the working capital. They also stated that exports need to be encouraged in view of the global slowdo

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will be provided. So since the regime is so structured, in order to see that there is minimum pain to the exporters, what the DoR has committed that 90 per cent of the refund will be made within seven days. Delays beyond that would invite interest payment," she said.
She said the remaining 10 per cent will be subject to whatever verification revenue department is required to do.
"This assurance satisfies the exporters," she added.
Revenue department will work on the details to ensure that exporters do not suffer because of delay in refund.
Teaotia said exporters will get interest if the refund is delayed beyond two weeks.
"The issue about interest payment, what that amount would be and whether it would kick in afte

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GST deadlock continues over high sea taxes;FM hopes resolution
GST
Dated:- 5-1-2017

New Delhi, Jan 4 (PTI) Stalemate over GST continued with states hardening their positions on issues like territorial jurisdiction over high sea sales and control over tax assessees, even as Finance Minister Arun Jaitley hoped these matters would be resolved at the next GST Council meet.
While April 1 rollout schedule has long been ruled out, non-BJP ruled states put the new implementation schedule not before September. Jaitley was non-committal on the roll-out dates saying "we know the difficulty, we are moving against time".
The next meeting of the GST Council on January 16 would discuss the issue of jurisdiction over assessees as

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fishing business is concerned the Constitution provides for fishing rights to states in that area. Some states have been levying taxes in the nature of sales tax/VAT," he said
Jaitley said since states have been levying these taxes, they want to continue to levy them, but the contra argument is that high sea area strictly doesn't fall within the definition of state and as per Constitution is an Union Territory. This issue is currently before the Supreme Court.
"The case of states is we should be allowed to raise taxes. It is an issue on which Constitutional solution has to be followed and the solution has to be legally tenable… The issue is very close to resolution but we need a legal response to it, it has to be adequate

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LIABILITY TO PAY TAX IN CERTAIN CASES UNDER MODEL GST LAW
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 5-1-2017

A taxable person is liable to register under the provisions of GST Act and pay the tax to the credit of either the Central Government or the State Government. Section 10 of the Model Goods and Services Tax Act, 2016 ('Act' for short) defines the term 'taxable person' as-
* A person who is registered or liable to be registered under Schedule V of the Act;
* A person who has obtained or is required to obtain more than one registration, whether in one State or more than one State, shall, in respect of each such registration, be treated as distinct persons for the purposes of this Act;
* An establishment of a person who has obtained or is required to obtain registration in a State, and any of his other establishments in another State shall be treated as establishments of distinct persons for the purposes of this Act.
Chapter XXIV of

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er manner whatsoever, the taxable person and the person to whom the business is transferred is jointly and severally be liable wholly or to the extent of such transfer to pay the tax, interest or any penalty due from the taxable person up to the time of such transfer but has remained unpaid or is determined thereafter.
The transferee of the said business is liable to pay the tax on the supply of goods and/or services by him with effect from the date of such transfer. He shall, if he is an existing taxable person apply within the prescribed time for amendment of his certificate of registration.
Liability of agent and principal
This sort of liability has been found in the amended Act and not found in the original model law. Section 128 provides that where an agent supplies or receives any taxable goods on behalf of his principal such agent and his principal shall be jointly and severally liable to pay the tax.
Liability in case of amalgamation/merger of companies
The liability of pa

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e of company in liquidation
If a company goes into liquidation either voluntarily or by Court the existence of the company will cease and the Liquidator will be appointed by the Court to take care of the company until the final dissolution of the company. Section 130 provides for the procedure in such a case for GST purpose as detailed below-
* Every person appointed as receiver of any assets of a company shall within 30 days after his appointment, give intimation of his appointment to the jurisdictional Commissioner;
* The Commissioner shall, after making such inquiry or calling for such information as he may deem fit, notify the liquidator within 3 months from the date on which he receives intimation of the appointment of the liquidator, the amount which in the opinion of the Commissioner would be sufficient to provide for any tax, interest or penalty which is then, or is likely thereafter to become, payable by the company;
* When any company is would up and any tax, interest

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ess he proves that the non recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part in relation to the affairs of the company.
Section 131(2) provides the liability of a private company which is converted into a public company. Where the tax us due and cannot be recovered from such private company, then Section 131(1) shall not be applicable to any person who was a director of such private company in relation to any t ax due in respect of any supply of such private company.
Liability of partners of firm
Partnership firm is not a judicial person. It is having unlimited liability on the partners. The same is applicable to GST also. Section 132 provides that notwithstanding any contract to the contrary, where any firm is liable to pay any tax, interest or penalty, the firm and each of the partners of the firm shall jointly and severally be liable for such payment.
This section further makes an obligation on the part of the retiring partner. The ret

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self.
Liability of Court of Wards etc.,
Section 134 provides that where the estate or any portion of the estate of a taxable person owing a business for which any tax, interest or penalty is payable is under the control of the Court of Wards, the Administrator General, the Official Trustee or any receiver or manager appointed by or under any order of a court, the same shall be levied upon and recoverable from such Court of Wards etc.,
Liability in case of death of taxable person
Section 135 provides the recovery of tax from the person who survives a death person. Section 135 (1) provides that where a taxable person dies then-
* if the business is continued after his death by his legal representatives or any other person, they shall be liable to pay the dues to the Government;
* if the business is discontinued, whether before or after his death, his legal representative shall be liable to pay out of the estate of the deceased, to the extent to which the estate is capable ofmeet

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firm up to the time of dissolution whether such tax, interest or penalty has been determined before the dissolution but has remain unpaid or is determined after its dissolution.
Liability on termination of guardianship or trustee
Section 135(4) provides that where a taxable person is liable to pay tax, interest or penalty is the guardian or a ward or a trustee and if the guardianship or trustee is terminated, the ward or the beneficiary shall be liable to pay the dues whether such dues has been determined before the termination of guardianship or trust but has remained unpaid or is determined thereafter.
Liability on discontinuance of HUF/Firm/AOP
Section 136 (1) provides that where a taxable person is a firm or AOP or a HUF and the same has discontinued its business then the tax payable may be determined as if no such discontinuance had taken place. Every person who was at the time of such continuance, a partner of such firm or a member of AOP or HUF shall be liable jointly and s

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GST Migration for Excise assessees to start from 05/01/2017 and Service Tax assessees from 09/01/2017
By: – Bimal jain
Goods and Services Tax – GST
Dated:- 5-1-2017

Dear Professional Colleague,
GST Migration for Excise assessees to start from 05/01/2017 and Service Tax assessees from 09/01/2017
In series of events to witness the GST light of the day, enrolment of existing registrants in indirect taxes was made open for the assessees presently registered with State Tax or VAT in Puducherry, the first in the Country (along with Sikkim), from November 8, 2016. On the same day, GST System Portal 'www.gst.gov.in' (“GSTN Portal”) was launched by the Government of India.
Enrolment under GST means validating the data of existing taxpayers and filling up the remaining key fields. In this regard, the schedule of the GST enrolment plan (State-wise) was also provided by the Government. GST enrolment schedule has now been revised and the details have been made more precise along

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ific category of “new registration under VAT/Service Tax/Central Excise after August, 2016”, in the following manner:
Particulars
Start date
End date
New registration under VAT/Service Tax/Central Excise after August 2016
February 1, 2017
March 20, 2017
* Also, the percentage of assessees migrated till date (State-wise) has also been provided which shows highest GST enrolment in the state of Gujarat (i.e. 78.36%).
GST enrolment schedule:
The revised schedule of the enrolment activation drive for States is given below for ease reference:
State
Start Date
End Date
% Enrolled
Puducherry
08-11-2016
07-12-2016
41.02%
Sikkim
08-11-2016
07-12-2016
43.27%
Maharashtra
14-11-2016
07-12-2016
41.54%
Goa
14-11-2016
07-12-2016
46.40%
Daman and Diu
14-11-2016
07-12-2016
42.63%
Dadra and Nagar Haveli
14-11-2016
07-12-2016
24.96%
Chhattisgarh
14-11-2016
07-12-2016
74.49%
Gujarat
15-11-2016
07-12-2016
78.36%
Odisha
30-11-2016
15-12-2016
24.85%
Jharkhan

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7
15-01-2017
1.04%
Andhra Pradesh
01-01-2017
15-01-2017
1.86%
Enrolment of Taxpayers who are registered under Central Excise Act but not registered under State VAT
05-01-2017
31-01-2017
Not Yet Started
Enrolment of Taxpayers who are registered under Service Tax Act but not registered under State VAT
09-01-2017
31-01-2017
Not Yet Started
New registration under VAT/Service Tax/Central Excise after August 2016
01-02-2017
20-03-2017
Not Yet Started
Source: https://www.gst.gov.in/enrolplan
8th GST Council meeting begins on January 3, 2017: The Council will meet representatives of six crucial sectors
The GST Council has begun its crucial two-day meeting today in New Delhi, as it looks to find a middle path on sharing of administrative powers between the Centre and the States that is acceptable to both sides. The meeting will also look to finalize the Integrated GST bill. A consensus will help the Centre to table the supporting legislations in the budget session of the Pa

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TDS and TCS under revised GST Law
By: – Sanjeev Singhal
Goods and Services Tax – GST
Dated:- 5-1-2017

In VAT Law there is provision of TDS in case of work contract in most of the Sates though in Service Tax there is no provision of TDS and TCS . Under Service Tax, it is directly or indirectly being governed by Reverse Tax Mechanism. But GST law has expressly provided the TDS and TCS provision under Section 46 and 56 respectively. Now, I will discuss the provisions .
Tax Deducted at Source [ Section – 46 ]
* Following person will deduct tax at source @ 1% on credit or payment made to supplier of goods and/or services.
* Department or establishment of Central or State Govt.
* Local authority
* Government agencies
*

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dit of TDS deducted in Electronic Cash Ledger .
If the deductor fail to deposit the amount to Govt. a/c will have to pay interest u/s 45
Refund to the deductor or deductee, as the case may be , shall be dealt according to Sec.48. No refund can be made, if the amount has been credited to electronic cash ledger of deductee.
Collection of Tax at Source [ S.56 ]
* Every electronic commerce operator not being agent, shall collect 1% of the net value of taxable supplies, where the consideration for such supplies is collected by operator.
” Net value of taxable supplies ” means aggregate taxable value of goods or services other than services notified in Section 8[4], made during any month by registered taxable person, reduced by aggregate

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upplier in his valid return or operator in his statement , the same shall be added to the output tax liability of supplier , if the supplies shown by operator is more than the supplier. And supplier shall be liable for interest as well .
Disclaimer :
The contents of this article are solely for information and knowledge and does not constitute any professional advice or recommendation. Author does not accept any liability for any loss or damage of any kind arising out of this information set out in the article and any action taken based thereon.
About the Author:
Author is practicing chartered accountant in Gurgaon and having specialization in Service Tax and Haryana VAT. He can be reached at sanjeev.singhal@skaca.in WWW. skaca.in

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APPLICABILITY OF GST
Query (Issue) Started By: – sraVAN MAIDAM Dated:- 4-1-2017 Last Reply Date:- 9-1-2017 Goods and Services Tax – GST
Got 3 Replies
GST
1 ). WHETHER GST IS APPLICABLE TO PETROL BUNKS
2 ). WHETHER ONLY GST LIABLE GOODS SHALL BE TAKEN FOR KNOWING APPLICABILITY OF GST
Reply By Ganeshan Kalyani:
The Reply:
As of now it is outside the purview of GST.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
Anything can be confirmed on the outcome of the final act on GST.
Repl

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GST deadlock continues over dual control, high sea taxes
GST
Dated:- 4-1-2017

New Delhi, Jan 4 (PTI) The deadlock over the Goods and Services Tax (GST) continued today with the Centre and states refusing to budge from their respective positions on issues like control of tax payers and taxing high sea trade, a stalemate that threatens to delay the rollout till September.
The two-day meeting of the all-powerful GST Council, the 8th in a row, made little headway in brokering a solution even as non-BJP ruled states saw September as more likely deadline for the rollout of the indirect tax regime.
The next meeting of the GST Council, headed by Union Finance Minister Arun Jaitley and comprising state representatives, on January 16

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ared in 60:40 ratio with the Centre, instead of the present 50:50 sharing.
"There are 4 different rates that have been fixed.
Highest bracket is 28 per cent and of this how much will be the Centre and state's share, nowhere in the law it defines and it seems to be taken for granted it is 50:50. Ever since the Independence in the Centre-state financial relation the imbalance has been growing wider and states' rights have been curtailed.
"That can be corrected by ensuring that state's share in GST will be 60 per cent. Many states also supported this.
The Centre did not respond to the demand but it was decided to be discussed later," he said.
Isaac said convergence has been growing between the Centre and states.

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Sensex rebounds on positive infra data; GST meet in focus
GST
Dated:- 4-1-2017

Mumbai, Jan 3 (PTI) Reversing its previous day's losses, the Sensex today staged a comeback to end with a paltry gain of 48 points at 26,643, buoyed by pick-up in infrastructure sector in November coupled with firm global cues.
The overall recovery received some support from banking stocks which recouped their losses to an extent after being hit by profitability fears in the wake of lending rate cuts.
Core industries expanded but at a slower pace of 4.9 per cent in November than 6.6 per cent in October, which capped the upside.
After a higher opening, the Sensex advanced to hit the day's high of 26,724.40. But profit-booking later on made

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oosted domestic investor sentiment," said Karthikraj Lakshmanan, Senior Fund Manager Equities, BNP Paribas Mutual Fund.
A firming trend in Asia after higher Chinese manufacturing numbers and higher opening in Europe contributed to the positive sentiment.
PowerGrid led from the front, with a gain of 2.48 per cent, with Axis Bank notching up 1.90 per cent, Coal India 1.53 per cent, Cipla 1.46 per cent, GAIL 1.10 per cent and ICICI Bank 1.07 per cent.
Bharti Airtel ended with most losses, down 2.36 per cent, after it unveiled a free 4G data plan, followed by Hero MotoCorp 1.44 per cent and Tata Motors 1.23 per cent.
Consumer durables gained the most by rising 3.01 per cent followed by oil and gas (1.96 per cent). PSU rose 1.58 per cen

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GST: States demand tax on high sea sales, higher compensation
GST
Dated:- 4-1-2017

New Delhi, Jan 3 (PTI) In fresh roadblocks to GST rollout, states today demanded taxation rights for sales in high seas and also increasing the number of items on which cess is to be levied to compensate the states to deal with revenue loss estimated at ₹ 90,000 crore post demonetisation.
Initially a ₹ 55,000 crore GST compensation fund was proposed to be created by levying cess on demerit or sin goods and luxury items, but post demonetisation the compensation amount is expected to go up to ₹ 90,000 crore as most states have seen revenue decline of up to 40 per cent, non-BJP ruled states claimed.
Also, coastal states pressed

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a, Kerala, Maharashtra, West Bengal and Odisha are charging VAT or sales tax within 12 nautical miles. For eg when a ship is loaded with oil or products, the tax on that is charged by the states.
"All the coastal states, irrespective of parties, combined in saying that we must have 12 nautical miles within the state jurisdiction. Whereas the draft IGST law was looking at having taxation rights with the Centre," West Bengal Finance Minister Amit Mitra told reporters.
The Day 1 of the panel meeting did not take up the contentious issue of control of assesses which had been till now holding up roll out of Goods and Services Tax (GST) regime. The issue would be discussed tomorrow.
While representatives of opposition-ruled states we

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DEMONETIZATION, GST AND WAY FORWARD
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 4-1-2017

Why taxes are expected to be lowered
There is a general sentiment everywhere that India may witness a lower tax regime hence forth. This is the hope of citizens and businessmen as also being realized (off late) by the Government and tax administration.
In direct taxes, the percentage of people contributing by way of income tax and corporate taxes is negligible, given the population of earning population. The number of tax payers as well as their contribution is low. Tax to GDP ratio is hovering around 10 percent since last fifteen years whereas in the world, many developed nations have such ratio ranging between 17-

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in the system would bring more businesses in the main tax compliant stream
* As an effect of demonetization, black money transactions would reduce substantially and more transaction would into tax net
* With about ₹ 15 lakh crore of demonetized notes now with banks, bank interest would be subject to tax base and tax collections will rise
* Better tracking of transactions due to low cash with public / businesses at large and more electronic payments
* With GST in offing in new future, most of the transactions would come under tax less and parallel economy will significantly shrink.
* Indirect tax reforms would substantially contribute to tax revenues.
* Huge amount of extravagant expenditure is expected to come down leadin

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Section 175 – Inputs removed for job work and returned on or after the appointed day
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 4-1-2017

GST DAILY DOSE OF UPDATION BY CA PRADEEP JAIN
TRANSITIONAL PROVISIONS-PART-VIII
Section 175 – Inputs removed for job work and returned on or after the appointed day
This section intends to enable the receipt of goods sent on job work before the appointed day but received back after the appointed day. Like the previous sections the time limit has been kept at 6 months from the appointed date to receive back such goods without payment of duty. The provision reads as follows:
Where any inputs received in a factory had been removed as such or removed after being partially proce

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such without job work, then tax may become payable.
Apart from the above, 3 provisos from the old draft have been replaced to insert another proviso. The old provisos read as follows:
Provided further that tax shall be payable by the job worker if such inputs are liable to tax under this Act, and are returned after a period of six months or the extended period, as the case may be, from the appointed day:
Provided also that tax shall be payable by the manufacturer if such inputs are liable to tax under this Act, and are not returned within a period of six months or the extended period , as the case may be, from the appointed day.
This proviso lead to confusion that GST will be payable by job worker or manufacturer if goods are not retur

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credit Rules, 2004 then manufacturer has to reverse the cenvat credit taken on inputs and when the goods are returned after 180 days then credit is to be taken once again. These are very good provision.
The new proviso substituted reads as follows:
PROVIDED FURTHER that if such inputs are not returned within a period of six months or the extended period , as the case may be, from the appointed day the input tax credit shall be liable to be recovered in terms of section 184.
Thus now in event of non return of goods within the stipulated time, section 184 will come into play for the recovery of tax. The section reads as follows:
Where in pursuance of an assessment or adjudication proceedings instituted, whether before, on or after the a

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